CHANGESARE MADE
Charlty No. 1209
Company No. CE036695
Trustee5' Report and Unaudlted Accounts
31 July 2025

CHANGES ARE MADE
Contents
Pages
2to3
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
4t04
5t06
Balance Sheet
7t07
Notes to the Accounts
8t012
Detailed Statement of Financial Activities
13to14
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CHANGE5 ARE MADE
Trustee5 Annual Report
The trustees, who are also dirertors of the charity for the purposes of the Companles Act 2006,
present their report with the unaudited financial statements of the thartty for the year ended 31
July 2025.
REFERENCE AND ADMINISTRATIVE ￿AlLs
Company No. CE036695
Charity No. 1209(X14
Principal Office
CIO Community Action Network
Northmead House
Northmead Drive
Creekmoor
BH17 7RP
Registered Office
C/0 Community Attion Network
Northmead House
Northmead Drive
Creekmoor
BH17 7RP
Dlrectors and Trustees
The Directors of the charitable company are its Trustees for the purw5es of charity law.
The following Directors and Trustees served during the year-
J.M. Farmer
T. Jose
J.D. Smith
Key Management Personnel
Chair
Trustee
Tracy J05e
Juliette Smith
Janet Farmer
Trustee
Accountants
Bicknell Business Advisers Ltd
40 Broadway Lane
Bournemouth
BH8 OAA
Bankers
HSBC Bank PLC
59 Old Christchurch Road
Bournemouth
BHI IEH
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CHANGES ARE MADE
Trustees Annual Report
OBJECTIVES AND ACTIVITIES
The purpose of the charity as Set out in its governing document18n1241 is to promote the prevention of
crime and saving of lives by raising awareness of knife crlme and other violent crime.
The main activities over the last 12 months the charity has held o number of Public Awareness Events with a
wide range of Partners including 8CP Council. PCC, Safer BCP Partnership. We produced and delivered an
week programme of public anti-kn-rfe crime events within local schools.
Local schools approached us to integrate our programme within their PHSE lessons to raise awareness and
have open discussions around knife crime enabling the young people to reflect on the on their lives and
consequences of carrying or using a knife.
ACHIEVEMENTS AND PERFORMANCE
Raisln8 awarene$5 of such crimes and ne8ative effect by It among yDung people and others within the
community.
Supporting youn8 people make positive choices in relation to dangers and negative impact.
Deliver educational and recreational programmes devek*ping young people in development of skills,
capacities and capabilities enabling them to participate in society as Independent. mature and responsible
Individuals.
Provision of sUPPOrt for vktims of the crimes their famity and friends.
FINANCIAL REVIEW
A review of the charity's flnancial position at the year end.
Reserves Policy
The purpose of this policy is to set out how Changes Are Made IC.A.M.I manages and maintains financial
reserves to ensure Ihe charity's long-tem sustainabllity, protect against financial risks, and support delivery
of its mission to prevent knife crime among youn8 people.
Reserves provide stability, enablin8 the charity to continue operaiK)ns durin8 unforeseen circumstance5,
while a150 ensurlng resource5 are avallable for 5trate8ic development such as the establishment of the
Educational Hub.
Level of Reserves
The Trustees have agreed that the appropriate level of reserves 15 equivalent to 3 months of core operating
cost5. This level is considered sufficlent to:
Risk5 of maintaining levels of reseThes are not securin8 fundlng to deliver the work programmes
The Trustees are responsible for keepin8 proper accountin8 records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial Statements
comply with the Companies Act 2CX)6. The Trustees are a150 reSF￿n$1b1e for safe8uarding the assets of the
charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companles subject to
the small companies regime as set out in Part 15 of the Companies Act 2{￿ and in accordance with the
Charities SORP IFRS 1021.
Signed on behalf of the board
T. Jose
Trustee
31 July 2025
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CHANGES ARE MADE
Independent Examiner5 Report
Independent Examiner's Report to the trustees of CHANGES ARE MADE
I report to the charity trustees on my examination of the financlal statements of CHANGES ARE MADE for the
year ended 31 July 2025.
Responsibilities and basis of report
As the charity's trustees of the company land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial ststements in accordance with the requirements of the
Companies Act 20C61'the 21XJ6 Act.
Having satlsfied myself that the financial statements of the Charity are not required to be audited under Part
16 of the 21x16 Act and are eligible for independent examination. I report in respect of my examination of
your tharity's financial statements as carried out U*￿er section 145 of the Charities Act 20111'the 2011 Act'l.
In carrying out my examination I have followed the Directions given by the Charity Commission under section
145151 Ibl of the 2011 Act.
Independent examlner's ststement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe..
accounting records were not kept in accordance with section 386 of the 2￿6 Art - or
the financial statements do not accord with those record5- or
the financial ststements do not comply with the accounting requirements under section 396 of the 2006
Act other than any requirement that the financial Statements give a 'true and fair. view which is not a
matter considered as part of an independent examination: or
• the financial statements have not been prepared In accordance with the methods and principles of the
Statement of Recommended Practbce for accounting and reporting by charities applicable to charities
preparir)g their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and
Republic of Ireland IFRS 1021-
I have no concerns and have come across no other matters in connection with the examinatlon to which
attention should be drawn in this report in order to enable a proper understanding of the financial
Statements to be reached.
Steven Bicknell FCMA CGMA
Bicknell Business Advisers Ltd
40 Bro3dway Lane
Bournemouth
BH8 OAA
31 July 2025
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CHANGES ARE MADE
Statement of Financlal Activitles
for the year ended 31 July 2025
Unrestrfcted
funds Total ftsnds
2025
2025
Notes
Income and endowments
from:
Donations and legaties
Charitable activitie5
14,531
2,791
14.531
2.791
Total
17.322
17,322
Expenditure on:
Charitable activities
Other
3,613
3,625
3.613
3,625
Total
7.238
7,238
Net gains on inve5tmentS
Net income
10.084
10,084
Transfers between funds
Net income before other
gain5lllosses)
10,084
10,084
Other gains and losses
Net rnovement In funds
10.084
10.084
Reconciliation of funds:
Total funds carried forward
10.084
10,084
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CHANGES ARE MADE
Summary Income and ExpendItU￿ Account
for the year ended 31 July 2025
2025
Income
17,322
Gross Income for the year
Expenditure
17,322
7,238
Total expenditure for the year
Net income before tox for the year
7,238
10,084
Net Income for the year
10,084
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CHANGES ARE MADE
Balance Sheet
at 31 july 2025
Company No. CE036695
Notes
2025
Current assets
Cash at bank and In hand
10,684
10,684
16CM)I
10,084
Credltors: Amount falling due within one year
Net current assets
Total a55ets less current Ilabllltles
10,084
Net assets excludin8 pension asset or Ilablllty
Total net assets
10,084
10,084
The funds of the charlty
Restrlcted funds
Unrestrirted funds
General funds
10,084
10,084
Reserve5
Total lunds
10,084
These accounts have been prepared In accordance with the speclal provisions of Part 15 of the Companies
Act 2006 relating to small companles.
For the year ended 31 July 2025 the company was entltled to exemptlon under sectlon 477 of the Companies
Act 2006 relatlng to small companies.
The members have not required the company to obtaln an audit in accordance wlth section 476 of the
Companies Act 2006.
The director5 acknowledge thelr responslbilities for complylng Wlth the requirements of the Companies Act
2006 wilh respect to accountin8 records and the preparation of accounts.
Approved by the board on 31 July 2025
And si8ned on its behalf by".
T. J05e
Trustee
31 July 2025
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CHANGES ARE MADE
Note5 to the Accounts
lor the year ended 31 July 2025
l Accountlng policies
Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charitie5 preparin8 their account5 in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive I
January 20151 (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 and the Companie5 Act 21yJ6.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since
last year and no change5 have been made to accounts for previous year5.
Fund accounting
Unre5trirted fund5
These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity-
These are unrestricted fund5 earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restèternent of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
term5 of an appeal.
Designated funds
Revaluation funds
Restrirted funds
Incorne
Recognition of
income
Income is included in the Ststement of Financial Artivities ISOFAI when the charity
becomes entitled to, and virtualfy certain to receive, the income and the amount of
the income can be measured with sufficient'reliability.
Income with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legaties
Voluntary income received by way of grants. donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclaims on
Income from tax reclairns is included in the SOFA at the same time as the
donations and gifts giftldonation to which it relates.
Donated service5
These are only included in income Iwith an equivalent amount in expenditure)
and facilities
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when ￿ceiVable.
Gains/l1055esl on
This includes any 8ain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gainslllossesl on
investment assets
This includes any gain or ioss on the Sa￿ of investments.
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CHANGES ARE MADE
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fulty recovered. and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management Costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its artivities and
charitable artivities services in the furtherance of rts objects, including the making of grants and
governance costs.
All grant expendilure is accounted for on an actual paid basis plus èn accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
requirements of the Charity, including any auditlindependent examination fees,
05ts linked to the strategic management of the Charity, tQ8ether with a share of
other administration costs.
These are support costs not allocated to a particular artrvity-
Grants payable
Governance cost5
Other expenditure
Taxatlon
The charity is exempt from corporatlon tax on its charitsble artivtties.
Trade and other debtors
Trade and other debtors are recognised at the settlernent amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and osh equivalents
Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statemeni of financial position. bank overdraft5 are shown within borrowings or current liabilities.
In the Statement of Cash Flows. cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company'5 cash management.
Trade and other credltors
Short term creditors are measured at the transaction pri￿. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provision5 are ￿rmal￿ recogni5ed at their settlernent amount after
allowing for any trade discounts due.
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CHANGE5 ARE MADE
Notes to the ￿COUnts
Leased assets
Where the charity enters into a lease which entails takin8 substantially all the rlsks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the rlsks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as a55ets of the charity at their fair value at the
Inception of the lease or, if lower. at the present value of the minimum lease payments. The
corresponding liability to the lessor is included In the bolance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Flnance expenses are
recognised immediately, unless they are directly atlrlbutable to qualifying assets. in which case they are
capitalised in accordance with the charity's policy on borrowing Costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are reco8nlsed as an expense on a stralght-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The 388re8ate benefit of incentives is recognised as a reduction of rental
expense on a straight-line bas1S.
Recelpt of donated gooth, facllttles and servk*s
All donated goods, facilities and services received are recognised within incomlng resources and
expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
3 Income from donatlons and le8a¢les
Unre5trlrted
Total
2025
Donations
7.239
1,292
7,239
1,292
6,000
14,531
Collection 8ox
BCP Council
14,531
4 Income from charitsble artivities
Unrestrlrted
Total
2025
CAM Club
1,147
1,147
1,644
2,791
Events
2,791
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CHANGES ARE MADE
Notes to the Accounts
5 Expenditure on charltable activities
Unrestricted
Totsl
2025
Expenditure on choritable
(Jctivities
CAM Club
2,860
753
2,860
753
Events
Governance costs
3,613
3,613
6 Other expendlture
Unrestrlrted
Total
2025
General administrative costs
2,530
1,095
3,625
2.530
1,095
3,625
Legal and professional costs
7 Staff costs
No employee received emoluments In excess of £60,COJ.
8 Creditor5:
amounts falling due within one year
2025
Accruals
600
9 Movement in funds
Incomlng
resources
(including
other
galnsnosses
Resources
expended
At 31 Julv
2025
Restrirted funds:
Unrestrirted funds:
General funds
17,322
17,2381
10,084
Total funds
17,322
17,2381
10,084
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CHANGES ARE MADE
Notes to the Accounts
10 Analysis of net assets between funds
Restricted
funds
Total
Net current assets
10,084
10,084
10,084
10,084
11 Reconciliation of net debt
At 31 July
2025
Cash flows
Cash and cash equivalents
10,684
10,684
10,684
10,684
Net debt
10,684
10,684
12 Related party disclosures
Contmlling porty
The company is limited by guarantee and has no share capitsl- thus no single party controls the company.
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CHANGES ARE MADE
Detailed Statement of Flnancial Artivitles
for the year ended 31 July 2025
Unre5trirted
funds
2025
Total funds
2025
Income and endowments from:
Donations and legacre5
Donations
Collection Box
BCP Council
7,239
1,292
7.239
1,292
14.531
14,531
Charitable activities
CAM Club
Events
1,147
1.147
2,791
2,791
Total income and endowments
17,322
17,322
Expenditure on:
Charitable activities
CAM Club
2,860
753
3,613
2.860
753
3.613
Events
ToLIl of expenditure on charitable
activities
3.613
3,613
General administrative costs.
including depreciation and
amortisation
Bank charges
General insurances
Stationery and printin8
Sundry expenses
13
258
13
258
1,971
288
1,971
288
2,530
2,530
Legal and professional costs
Audit/lndependent examination
fees
Other legal and professional
costs
495
495
1,095
1,095
Total of expenditure of other costs
3,625
3,625
Total expenditure
7,238
7,238
Net gains on investments
Net income
10.084
10,084
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CHANGES ARE MADE
Detailed Statement of Financial Axtivities
Net Income before other
gains1(10ssesl
Other Galns
10,084
10,084
Net movement in funds
10.084
10,084
Reconciliation of funds:
Total funds brought forward
Totsl funds (arried forward
10.084
10,084
Page 14